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Mauritius Tax Evasion Case Study

1247 Words5 Pages

Research objectives
The purpose of this thesis is to test whether Mauritius is truly a platform for tax evasion and to what extent the measures that are being taken by the Government to combat this bad publicity are effective.
The specific objectives of this study are:
 To understand the purpose and functioning of treaty arrangements Mauritius has with other countries throughout the world.
 To test the effectiveness of the measures to combat tax evasion.
 To test the knowledge of employees in the global business sector.

Research questions
 To what extent employees understand the tax regime for global companies?
 Based on their experience, how complicated do they perceive the tax regime to be?
 Do they believe that Mauritius is a tax …show more content…

As of now, there are 103 offshore financial centres throughout the world. (Source: Wikipedia).

Economy of Mauritius
The economy of Mauritius has evolved during the last decades from sugar to textile and now towards tourism, technology, finances and residential investments. According to the World Bank (Oct 2013), Mauritius has strong economic fundamentals comprising of US$415 million for the year 2012 towards foreign direct investments. According to the Hon. Xavier-Luc Duval, Vice Prime Minister, Minister of Finance and Economic Developmnet (2012), financial services represents 10% of the Gross Domestic Product of Mauritius, 5% of which is contributed by the global business sector.

Double Taxation Avoidance …show more content…

Research instruments
A questionnaire shall be designed and the following questions shall be addressed:
 To what extent employees understand the tax regime for global companies?
 Based on their experience, how complicated do they perceive the tax regime to be?
 Do they believe that Mauritius is a tax haven?
 Which country, other than Mauritius, they think is more attractive to investors for carrying out global business?
 In their portfolio of companies, how many pay taxes to the Mauritian Government?
 Have they ever come across clients who invest through Mauritius without the main purpose being for lower taxes? How many? What frequency?
 Have you ever come across a case of tax fraud in your portfolio of companies? Who detected the fraud? What was the outcome?
 How many clients are satisfying the new requirements for enhanced control and management in Mauritius?

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